The Central Board of Indirect Taxes and Customs issued Circular No. 65/39/2018-DOR dated September 14, 2018, issued the guidelines for deduction and deposit of TDS by Drawing and Disbursing Officer (DDO) under GST. There are two options for payment of TDS. First is generation of challan for every payment made during the month and second is bunching of TDS deducted from the bills on weekly, monthly or any periodic basis.
The Circular can be accessed at: Circular No. 65/39/2018-DOR